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Oracle Cost Management Cloud 2026 Implementation Professional Sample Questions:

1. Which four predefined costing reports can you use to gather information to review inventory value? (Choose four.)

A) Costing Account Balances Report
B) COGS and Revenue Matching Report
C) Cost Accounting Valuation Report
D) Layer Inventory Valuation Report
E) Work in Process Inventory Valuation Report
F) Inventory Valuation Report
G) In-transit Valuation Report

2. Your client would like to accrue expense items at period end. What subledger journal entry rule set must be created in order for the expense accrual Journal entries to be successfully generated?

A) Event Class: Expense Accrual Event Type: Expense Accrual
B) Event Class: Period End Accrual Event Type: Period End Accrual
C) Event Class: Purchase Order Price Adjustment Event Type: Period End Accrual
D) Event Class: Purchase Order Price Adjustment Event Type: Expense Accrual
E) Event Class: Expense Accrual Event Type: Period End Accrual

3. Select two ways to define the standard cost for an item from the Cost Accounting work area.

A) Create Standard Cost in a spreadsheet.
B) Import standard costs from receipt layers.
C) Manage the Item Cost task.
D) Manage the Standard Cost task.

4. Which two types of costs are included in the cost of contract manufactured items?

A) The cost of items that the original equipment manufacturer (OEM) owns and has provided to the contract manufacturer for use in the process of making the output Items
B) Manufacturer will charge to make the outputs and would normally be enough to cover their costs and include a fair profit.
C) The cost of resources consumed at the OEM's factory
D) The cost of Items that the contract manufacturer had to purchase to perform the contract manufacturing service, and the cost of resources used by the contract manufacturer
E) The cost of the contract manufacturing service Item. This is the price that the contract

5. At what level can you define item cost profiles?

A) Cost profiles are ultimately defined at the item level. Different items within the same inventory organization can use different cost profiles.
B) Different items within an inventory organization can use different cost profiles, but items within an item category must all use the same cost profile because that is the level at which the default cost profile is defined.
C) Item cost profiles are defined within an inventory organization. There can be only one cost method for an inventory organization.
D) Item cost profiles are defined at the cost organization level. All items within a cost organization must use the same cost profile.

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